Alright, ready to do some subtraction? We're taking 43861 and subtracting 12837 from it.

Step 1: We'll start by subtracting the digit 7 and the borrow 0 from 1 in column 1 and get -6.
We add -6 to 10 and get 4 as the first digit of the result.

Step 2: We'll start by subtracting the digit 3 and the borrow 1 from 6 in column 2 and get 2.
2 is the next digit of our result.

Step 3: We'll start by subtracting the digit 8 and the borrow 0 from 8 in column 3 and get 0.
0 is the next digit of our result.

Step 4: We'll start by subtracting the digit 2 and the borrow 0 from 3 in column 4 and get 1.
1 is the next digit of our result.

Step 5: We'll start by subtracting the digit 1 and the borrow 0 from 4 in column 5 and get 3.
3 is the next digit of our result.

So, 43861 - 12837 = 31024.